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On July 15, 2018, Ellison Brothers Oil, Inc. sold $5,000 of merchandise to S & G Company, on account. Ignore cost of goods sold. Ellison could not collect cash from S & G and wrote off the account on December 31, 2018. On November 4, 2019, S & G unexpectedly paid $5,000. Journalize the transactions on December 31, 2018 and November 4, 2019. (Ellison uses the allowance method.) Omit explanations.
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